1991 No. 2564

CUSTOMS AND EXCISE

The Spirits Regulations 1991

Made11th November 1991

Laid before Parliament19th November 1991

Coming into force1st January 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 19791, sections 2, 3, 13 and 15 of the Alcoholic Liquor Duties Act 19792 and all other powers enabling them in that behalf, hereby make the following Regulations:

PART IPreliminary

Citation, commencement and revocationI11

1

These Regulations may be cited as the Spirits Regulations 1991 and shall come into force on 1st January 1992.

2

The statutory instruments specified in column (1) of Schedule 1 to these Regulations (the references to which are specified in column (2) of that Schedule) are hereby revoked to the extent specified in column (3) of that Schedule.

ApplicationF392

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InterpretationI23

In these Regulations F38... —

F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“class of spirits” means one of the classes of spirits specified from time to time for the purpose of these Regulations in a notice published by the Commissioners;
“the Contents by Weight Table”, “the Laboratory Alcohol Table” and “the Practical Alcohol Tables” mean respectively a set of tables of which a copy, signed by the Chairman of the Commissioners and identifying the tables as being ones to which these Regulations relate, has been deposited in the office of the Queen’s Remembrancer at the Royal Courts of Justice;
“distillation period” means the period prescribed by regulation 10 below in respect of each class of spirits;
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“plant” means F3the vessels used for the manufacture F37, rectifying or compounding of spirits, or for the storage or processing of materials for the manufacture F37, rectifying or compounding of spirits or for the storage of spirits after their manufacture F37, rectifying or compounding;
“process” includes an operation carried on in order to manufacture spirits, and an operation on spirits after their manufacture;
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“warehouse” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 of the Customs and Excise Management Act 19795 and also includes a distiller’s warehouse;
“warehouse vat” means a vessel which forms the whole or a part of a distiller’s warehouse;
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IIApproval of plant and processes and entry of premises

Approval of plant and processesI34

1

Before a distiller manufactures spirits he shall make F4application in writing or by means of an electronic communication to the F26Commissioners for approval of the plant and processes he intends to use.

2

Any application made under paragraph (1) above shall be accompanied by a description of the processes referred to in it, and a F5description of the plant referred to in it, together with such additional information as the Commissioners may require.

3

No distiller shall begin to manufacture spirits until he has received the approval of the Commissioners of the plant and processes referred to in his application under paragraph (1) above, and any such approval may be given subject to conditions.

4

The Commissioners may for reasonable cause at any time vary or add to any conditions imposed on the approval of any plant or process, or withdraw any such approval.

Entry of premisesF65

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Variations to plant or processes I46

1

A distiller receiving approval under regulation 4 above shall ensure that any plant or process so approved is not F7significantly varied, altered or changed unless the variation, alteration or change is first approved by the Commissioners, and any such approval may be given subject to conditions.

2

Application for the approval of any variation, alteration or change to any plant or process shall be in such form and manner and shall provide such details, including a written description, drawing or model, as the Commissioners may require.

3

The Commissioners may for reasonable cause at any time vary or add to any conditions imposed on the approval of any variation, alteration or change of any plant or process, or withdraw any such approval.

Rectifiers and compounders: entry of premises and plantF417

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General provisions as to plantF88

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PART IIIConduct of processes

Special conditions and requirementsF99

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Distillation periodsI510

1

A distiller shall conduct his operations in separate distillation periods for each class of spiritsF10....

2

A distiller may conduct his operations so that more than one distillation period is in progress at any one time.

3

In respect of each batch of wort which he makes, the distiller shall specify to which distillation period it belongs, and a distillation period shall commence at the date when production of the earliest of the wort included in it commences.

4

Each distillation period shall end when all the wort specified to belong to it has been distilled and the feints and spirits produced therefrom have been conveyed into their receivers and account has been taken of them.

5

Save as the F26Commissioners may otherwise allow, a distiller shall conduct his operations so that no distillation period exceeds one month in length.

Produce of distillation periodsI611

1

Save as the Commissioners may otherwise allow, a distiller shall ensure that the produce of any distillation period is not mixed with any other matter until account of that produce has been taken in such manner and to such an extent as the F26Commissioners may require.

2

Notwithstanding paragraph (1) above, before account is taken of the produce of any distillation period it may be mixed with feints of which account has been taken in an earlier distillation period.

Provisions as to wort or wash etc.F1112

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SugarF1213

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Gravity of wort or washF1314

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Ascertainment of original gravity after fermentation has commenced (1st method)F1415

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Ascertainment of original gravity after fermentation has commenced (2nd method)F1516

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PART IVTaking account of spirits produced

Taking accountF1617

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Ascertainment of strength of spiritsF4218

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Ascertainment of volume of spiritsF4319

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Application of regulations 18 and 19F4420

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PART VDistillers' records

Entry booksF1721

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Notice of commencement of processF1822

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Preservation and production of recordsF1923

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Requirements in respect of distillation periodsF2024

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Quarterly distillery returnsI725

Within 14 days of the end of each calendar quarter the distiller shall furnish to the F26Commissioners a return in respect of that quarter, which shall be made in such form and manner and shall contain such particulars as the Commissioners may from time to time direct.

PART VIWarehousing

WarehousingI826

1

A distiller shall not warehouse any spirits until he has taken account of them in such manner and to such extent as the F26Commissioners may require F22...

2

Save as the Commissioners may otherwise allow, when spirits of which account has been taken are contained in a spirit receiver which is not also F40... a warehouse vat the distiller shall remove them to a warehouse immediately F23...

3

When spirits of which account has been taken are contained in a spirit receiver which is also F40... a warehouse vat those spirits shall be deemed to be warehoused as soon as account of them has been F24taken.

F214

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5

Where spirits remain in a warehouse vat which is also F40... a spirit receiver, the distiller shall take account of such spirits before the warehouse vat is used as a spirit receiver F25...

D. F. O. BattleCommissioner of Customs and ExciseNew King’s Beam House 22 Upper Ground London SE1 9PJ

I9SCHEDULE 1REVOCATIONS

Regulation 1(2)

Annotations:

Commencement Information

Sch. 1 in force at 1.1.1992, see reg. 1(1)

(1)	(2)	(3)
Statutory Instrument	Reference	Extent of revocation
The Spirits Regulations 1952	S.I.1952/2229	Parts IV and IX
The Alcoholic Liquors (Amendment of Units and Methods of Measurement) Regulations 1979	S.I.1979/1146	Regulation 2
The Spirits Regulations 1982	S.I.1982/611	The whole Regulations
The Spirits (Rectifying, Compounding and Drawback) Regulations 1988	S.I.1988/1760	Regulation 2 in so far as it revokes Parts II, III, V, VI and regulation 76(2) of the Spirits Regulations 19526.

F1SCHEDULE 2TABLE FOR DETERMINING THE ORIGINAL GRAVITY OF WORT AT 20°C

Regulation 15

Annotations:

Amendments (Textual)

Sch. 2 omitted (1.5.2006) by virtue of The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058), regs. 1, 5(2)

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(This note is not part of the Regulations)

These Regulations, applying to the manufacture and measurement of spirits in the United Kingdom, come into force on 1st January 1992. They replace the Spirits Regulations 1982 and Part IV of the Spirits Regulations 1952, and revoke all remaining parts of the 1952 Regulations.

The principal changes introduced by the Regulations are:

a

the requirement to make entry applies only to premises used in the manufacture of spirits, not to plant;

b

the table for determining the original gravity of wort or wash by the distillation method is replaced by a revised table;

c

a second method for determining the original gravity of wort once fermentation has commenced is included;

d

provision is made for the Commissioners to approve the use of distiller’s own business records in place of the official entry book;

e

the frequency for distillers to submit returns to the officer is reduced to quarterly; and

f

within 5 days of the end of each distillation period, distillers of fermented liquor are required to carry out the attenuation charge calculation and to notify the officer if the attenuation charge applies.